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respondent on November 3, 1978, and indicated that MMI and
petitioners were still discussing the amount of the account
receivable.
Respondent’s December 12, 1978, TDA entry states that MMI’s
counsel indicated that MMI could pay respondent $1,500 weekly on
the August 15, 1978, notice of levy. Respondent’s December 12,
1978, TDA entry also states that MMI and petitioners agreed that
the amount MMI owed petitioners was $300,000. Additionally,
respondent’s December 12, 1978, TDA entry states that petitioners
informed respondent that they were going to try to have MMI pay
$3,000 weekly to satisfy the August 15, 1978, notice of levy.
A letter dated September 26, 1991, from Mr. Enos’s attorney,
Mr. Shaughnessy, to Edward Rothman, Esq., who represented MMI,
states: “Enclosed please find the documents discussed in our
last telephone conversation.” Attached to the September 26,
1991, letter is MMI’s incomplete ledger of petitioners’ account
with MMI (MMI business ledger). Entries on MMI’s business
ledger state: “2 accounts for Joe Enos 1500 ea week” and “Joseph
Enos 2A P.O. Box 949 Taunton, Mass. 02780". One page of MMI’s
business ledger indicates that MMI debited petitioners’ account
by $10,500, and all the debits were in the amount of $1,500. One
of the $1,500 payments was entered as a credit on MMI’s business
ledger. Four of the entries state “J. Enos & Sons (IRS)”. Mr.
Enos also stated that “He put my name on his and vice versa”,
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Last modified: May 25, 2011